Internal Revenue Service (IRS), Treasury.
This document contains a correction to temporary regulations (TD 9366) that were published in the Federal Register on Thursday, November 15, 2007 (72 FR 64147) describing the time and manner in which certain tax-exempt organizations not currently required to file an annual information return under section 6033(a)(1) are required to submit an annual electronic notice including certain information required by section 6033(i)(1)(A) through (F).
The correction is effective December 14, 2007.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Monice Rosenbaum at (202) 622-6070 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The temporary regulations (TD 9366) that are the subject of this correction are under section 6033 of the Internal Revenue Code.
Need for Correction
As published, the temporary regulations (TD 9366) contain an error that may prove to be misleading and is in need of clarification.Start List of Subjects
List of Subjects in 26 CFR Part 1End List of Subjects
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part Start Amendment Part
End Amendment Part
(b) * * *
(2) * * *
(vi) An organization described in section 501(c)(1); or
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-24114 Filed 12-13-07; 8:45 am]
BILLING CODE 4830-01-P